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IN THE HIGH COURT OF JUDICATURE AT MADRAS
C. Saravanan, J
Gokul Madheswaran – Appellant
Versus
The Deputy Commercial Tax Officer – Respondent
| Table of Content |
|---|
| 1. challenges faced by taxpayer regarding adherence to tax authority decisions. (Para 3 , 4) |
| 2. taxpayer's willingness to fulfill financial conditions for appeal. (Para 5) |
| 3. court's authority to quash prior tax orders based on compliance. (Para 6 , 7) |
| 4. procedural stipulations for remittance of tax due explained. (Para 8 , 9 , 10 , 12) |
| 5. conclusion and history of proceedings formalized. (Para 13) |
ORDER
Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice for the Respondents.
2. This Writ Petition is being disposed of at the stage of admission itself with the consent of the learned counsel for the Petitioner and the learned Government Advocate for the Respondents.
3. In this Writ Petition, the Petitioner has challenged the impugned order dated 27.01.2025 after the Petitioner unsuccessfully approached the Respondents for rectification of the impugned order by filing an application on 26.04.2025 which came to be rejected on 09.09.2025 and after the Petitioner attempted to have the impugned order set aside by the Appellate Authority and the appeal which came to be rejected on 08.12.2025, as it was filed beyond the condonable period of limitation.
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